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    <title>Andhra Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2021.</title>
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    <description>The amendment substitutes Rule 80 to require eligible registered persons to furnish annual returns electronically in FORM GSTR-9 (composition taxpayers in FORM GSTR-9A), electronic commerce operators in FORM GSTR-9B, and mandates that persons above the prescribed turnover threshold file a self-certified reconciliation statement in FORM GSTR-9C with the annual return. It also updates FORM GSTR-9 and FORM GSTR-9C entries and instructions to incorporate reporting for FY 2020-21, clarifies Part V treatment for additional liability and erroneous refunds, revises verification text to a self-declaration, and omits Part B Certification.</description>
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    <pubDate>Fri, 26 Nov 2021 00:00:00 +0530</pubDate>
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      <description>The amendment substitutes Rule 80 to require eligible registered persons to furnish annual returns electronically in FORM GSTR-9 (composition taxpayers in FORM GSTR-9A), electronic commerce operators in FORM GSTR-9B, and mandates that persons above the prescribed turnover threshold file a self-certified reconciliation statement in FORM GSTR-9C with the annual return. It also updates FORM GSTR-9 and FORM GSTR-9C entries and instructions to incorporate reporting for FY 2020-21, clarifies Part V treatment for additional liability and erroneous refunds, revises verification text to a self-declaration, and omits Part B Certification.</description>
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      <pubDate>Fri, 26 Nov 2021 00:00:00 +0530</pubDate>
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